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ru he zai he bing hui ji bao biao bian zhi zhong dui zi chan jian zhi zhun bei jin xing chu li
Author(s): 
Pages: 10-12
Year: Issue:  4
Journal: Qilu Zhusuan Tribune

Abstract: <正>在合并会计报表的编制过程中,抵消和调整了一些包含内部交易利润的资产项目的价值,而这些资产项目在个别会计报表中可能已经提取了相应的减值准备。在对相关资产项目价值抵消调整处理的同时.个别会计报表中的相关资产项目的减值准备在编制合并会计报表过程中,也必须按照"一体化"的原则对其进行处理。
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